Recognition of reversal of allowance for doubtful accounts
First written in FY2018-Q2. 13 of 30 entries say "Reframed", first in FY2019-Q1. Latest entry: FY2026.
The whole theme swung hardest in 2024: 6 of 8 companies on the "Worse" side.
0 other companies' latest entry also says "Reframed".
- FY2026ReframedAnnual report
「Reversal of allowance for loan losses — 198」
While a ¥2,698 million provision for the allowance for doubtful accounts was recorded in the previous fiscal year, reversal income of ¥198 million was recorded in the current fiscal year, changing the description from one centered on provisions to one indicating a reversal. - 2026-05-14Cited as achievedRevision of earnings forecasts
「Reversal of allowance for loan losses — 198」
前年の戻入益ゼロに対し、当年度は連結で1億98百万円の貸倒引当金戻入益を計上した。 - FY2026-H1ReframedAnnual report
「Reversal of allowance for doubtful accounts — ¥640 million」
Unlike the same period of the previous year, when there was no reversal of the allowance for doubtful accounts, the company recorded reversal income of ¥640 million in the current interim period. The description changed from one centered on provisions for the allowance for doubtful accounts to one indicating a reversal. - FY2025AdvancedAnnual report
「Provision for allowance for doubtful accounts 1,204 2,698」
The provision for the allowance for doubtful accounts increased from ¥1,204 million to ¥2,698 million. - FY2025-H1AdvancedAnnual report
「Provision for allowance for doubtful accounts ¥314 million ¥3,551 million」
The provision for the allowance for doubtful accounts increased from ¥314 million in the same period of the previous year to ¥3,551 million. - FY2024AdvancedAnnual report
「We determined that credit risk remains high for borrowers in certain industries, including accommodation, that have been significantly affected by the economic impact of the spread of COVID-19. Accordingly, we made the necessary adjustments to the historical loss rate, assuming that the borrower classifications of these borrowers had been downgraded, and recorded an additional ¥891 million in the allowance for doubtful accounts.」
The company continued to make precautionary provisions by revising expected loss rates and historical loss rates, and recorded an additional ¥891 million for certain industries, including accommodation. - FY2024-Q2AdvancedAnnual report
「Reversal of allowance for doubtful accounts ¥75 million — ¥0 million / Provision for allowance for doubtful accounts — ¥0 million ¥314 million」
The ¥75 million reversal of the allowance for doubtful accounts recorded in the same period of the previous year was absent, while a ¥314 million provision for the allowance for doubtful accounts was recorded in the current interim period. - FY2024-Q1AdvancedAnnual report
「Provision for allowance for doubtful accounts ¥229 million ¥497 million」
The provision for the allowance for doubtful accounts increased from ¥229 million in the same period of the previous year to ¥497 million. - FY2023ReframedAnnual report
「Provision for allowance for doubtful accounts 1,670 419」
The provision for the allowance for doubtful accounts decreased from ¥1,670 million in the previous fiscal year to ¥419 million, changing from the previous descriptions, which focused on reversals of the allowance for doubtful accounts, to a description indicating a reduction in provisions. - FY2023-Q3ReframedAnnual report
「Reversal of allowance for doubtful accounts — million yen ¥36 million」
Whereas a provision for the allowance for doubtful accounts was recorded in the same period of the previous year, a ¥36 million reversal of the allowance for doubtful accounts was recorded during the nine-month period of the current fiscal year. - FY2023-Q2ReframedAnnual report
「Reversal of allowance for doubtful accounts — million yen ¥75 million」
Whereas a provision for the allowance for doubtful accounts was recorded in the same period of the previous year, a ¥75 million reversal of the allowance for doubtful accounts was recorded in the current interim period. - FY2023-Q1ReframedAnnual report
「Provision for allowance for doubtful accounts ¥437 million ¥229 million」
The provision for the allowance for doubtful accounts decreased from ¥437 million in the same period of the previous year to ¥229 million. Separately, additional provisions were made for specific industries affected by COVID-19. - FY2022AdvancedAnnual report
「Provision for allowance for doubtful accounts 1,458 2,641」
The provision for the allowance for doubtful accounts increased from ¥1,458 million to ¥2,641 million. - FY2022-Q3AdvancedAnnual report
「Provision for allowance for doubtful accounts ¥807 million ¥1,586 million」
The provision for the allowance for doubtful accounts increased from ¥807 million in the same period of the previous year to ¥1,586 million. - FY2022-Q2AdvancedAnnual report
「Provision for allowance for doubtful accounts ¥857 million ¥1,507 million」
The provision for the allowance for doubtful accounts increased from ¥857 million in the same period of the previous year to ¥1,507 million. - FY2022-Q1AdvancedAnnual report
「Provision for allowance for doubtful accounts ¥154 million ¥437 million」
The provision for the allowance for doubtful accounts increased from ¥154 million in the same period of the previous year to ¥437 million. - FY2021AdvancedAnnual report
「Provision for allowance for doubtful accounts 1,458 2,641」
The provision for the allowance for doubtful accounts increased from ¥1,458 million to ¥2,641 million, and the expense for the allowance for doubtful accounts also increased. - FY2021-Q3RestatedAnnual report
「Provision for allowance for doubtful accounts ¥1,001 million ¥807 million」
No reversal of the allowance for doubtful accounts was recorded, and a ¥807 million provision for the allowance for doubtful accounts was recorded. Although this was down from the ¥1,001 million provision in the same period of the previous year, provisions continue to be recorded. - FY2021-Q2ReframedAnnual report
「Provision for allowance for doubtful accounts ¥748 million ¥857 million」
The provision for the allowance for doubtful accounts increased from ¥748 million in the same period of the previous year to ¥857 million in the current interim period. No reversal of the allowance for doubtful accounts was recorded. - FY2021-Q1RestatedAnnual report
「Provision for allowance for doubtful accounts ¥20 million ¥154 million」
Instead of the reversal of the allowance for doubtful accounts recorded in the same period of the previous year, a ¥154 million provision for the allowance for doubtful accounts was recorded in the first quarter of the current fiscal year. Provisions for the allowance for doubtful accounts continue to be recorded. - FY2020ReframedAnnual report
「Reversal of allowance for doubtful accounts ¥339 million — million yen / Provision for allowance for doubtful accounts — million yen ¥670 million」
The reversal of the allowance for doubtful accounts recorded in the previous fiscal year was no longer recorded, and a ¥670 million provision for the allowance for doubtful accounts was recorded in the current fiscal year. The provision for the allowance for doubtful accounts also increased on a consolidated basis. - FY2020-Q3ReframedAnnual report
「Provision for allowance for doubtful accounts ¥491 million ¥1,001 million」
The provision for the allowance for doubtful accounts increased from ¥491 million in the same period of the previous year to ¥1,001 million in the third quarter of the current fiscal year. No reversal of the allowance for doubtful accounts was recorded. - FY2020-Q2RestatedAnnual report
「Reversal of allowance for doubtful accounts ¥390 million — million yen / Provision for allowance for doubtful accounts — million yen ¥24 million」
No reversal of the allowance for doubtful accounts was recorded in the same period of the previous year, and a ¥24 million provision for the allowance for doubtful accounts was recorded in the current interim period. - FY2019ReframedAnnual report
「Reversal of allowance for doubtful accounts ¥339 million — million yen / Provision for allowance for doubtful accounts — million yen ¥670 million」
The reversal of the allowance for doubtful accounts recorded in the previous fiscal year was not recorded in the current fiscal year, and a ¥670 million provision for the allowance for doubtful accounts was recorded. - FY2019-Q3ReframedAnnual report
「Reversal of allowance for doubtful accounts ¥629 million — million yen」
The ¥629 million reversal of the allowance for doubtful accounts recorded in the same period of the previous year was not recorded in the third quarter of the current fiscal year; instead, a ¥491 million provision for the allowance for doubtful accounts was recorded. - FY2019-Q2ReframedAnnual report
「Reversal of allowance for doubtful accounts ¥390 million — million yen / Provision for allowance for doubtful accounts — million yen ¥24 million」
The ¥390 million reversal of the allowance for doubtful accounts recorded in the same period of the previous year was no longer recorded, and a ¥24 million provision for the allowance for doubtful accounts was recorded in the current interim period. - FY2019-Q1ReframedAnnual report
「Reversal of allowance for doubtful accounts ¥144 million — / Provision for allowance for doubtful accounts — ¥92 million」
The ¥144 million reversal of the allowance for doubtful accounts recorded in the same period of the previous year was not recorded in the current quarter; instead, a ¥92 million provision for the allowance for doubtful accounts was recorded. - FY2018AdvancedAnnual report
「Reversal of allowance for doubtful accounts ¥85 million ¥339 million」
The reversal of the allowance for doubtful accounts recorded increased from ¥85 million in the previous fiscal year to ¥339 million. - FY2018-Q3AdvancedAnnual report
「Reversal of allowance for doubtful accounts — million yen 629 million yen」
A ¥629 million reversal of the allowance for doubtful accounts was recorded during the nine-month period of the current consolidated fiscal year. - FY2018-Q2First statedAnnual report
「Other ordinary income includes the following: Reversal of allowance for doubtful accounts — million yen 390 million yen」
A ¥390 million reversal of the allowance for doubtful accounts was recorded during the current interim consolidated accounting period.